United States Government Publishing OfficepublisherpbldistributordstUnited StatesNational Archives and Records AdministrationOffice of the Federal RegisterauthorautGovernment Organizationtextgovernment publicationengFRRegulatory Information2016_registerexecutive2016-08-04articleEstate, Gift, and Generation-Skipping Transfer Taxes; Restrictions on Liquidation of an InterestProposed RulesD09002ee1907a9c1aD09002ee1907a9c78United StatesDepartment of the TreasuryoriginatororgUnited States Government Agency or SubagencyUnited StatesInternal Revenue ServiceoriginatororgUnited States Government Agency or SubagencyThis document contains proposed regulations concerning the valuation of interests in corporations and partnerships for estate, gift, and generation-skipping transfer (GST) tax purposes. Specifically, these proposed regulations concern the treatment of certain lapsing rights and restrictions on liquidation in determining the value of the transferred interests. These proposed regulations affect certain transferors of interests in corporations and partnerships and are necessary to prevent the undervaluation of such transferred interests.81 FR 51413https://www.govinfo.gov/app/details/FR-2016-08-04/2016-183702016-18370fr04au16-32RIN 1545-BB71REG-163113-02https://www.govinfo.gov/app/details/FR-2016-08-04/2016-18370https://www.govinfo.gov/content/pkg/FR-2016-08-04/html/2016-18370.htmhttps://www.govinfo.gov/content/pkg/FR-2016-08-04/pdf/2016-18370.pdfGift TaxesReporting and Recordkeeping Requirements13 p.514135142581 FR 51413Code of Federal RegulationsTitle 26 Part 2526 CFR Part 25Regulation Identification Number 1545-BB71RIN 1545-BB71Estate, Gift, and Generation-Skipping Transfer Taxes; Restrictions on Liquidation of an Interest; Federal Register Vol. 81, Issue PRORULE2016-18370DEPARTMENT OF THE TREASURYInternal Revenue Service2016-11-022016-12-01REG-163113-022016-18370Notice of proposed rulemaking and notice of public hearing.This document contains proposed regulations concerning the valuation of interests in corporations and partnerships for estate, gift, and generation-skipping transfer (GST) tax purposes. Specifically, these proposed regulations concern the treatment of certain lapsing rights and restrictions on liquidation in determining the value of the transferred interests. These proposed regulations affect certain transferors of interests in corporations and partnerships and are necessary to prevent the undervaluation of such transferred interests.Written and electronic comments must be received by November 2, 2016. Outlines of topics to be discussed at the public hearing scheduled for December 1, 2016, must be received by November 2, 2016.Concerning the proposed regulations, John D. MacEachen, (202) 317-6859; concerning submissions of comments, the hearing, and/or to be placed on the building access list to attend the hearing, Regina L. Johnson at (202) 317-6901 (not toll-free numbers).Gift TaxesReporting and Recordkeeping RequirementsEstate, Gift, and Generation-skipping Transfer Taxes:Restrictions on Liquidation of an Interest
, www.regulations.govFederal RegisterVol. 81, no. 150Office of the Federal Register, National Archives and Records Administration2016-08-04continuingdailydepositedborn digital485 p.
Table of Contents:
AE 2.7:GS 4.107:AE 2.106:KF70.A2https://www.govinfo.gov/app/details/FR-2016-08-04P0b002ee1907a4a220097-63260042-12190364-1406769-004-00000-9000582072f:fr04au16https://www.govinfo.gov/app/details/FR-2016-08-04https://www.govinfo.gov/content/pkg/FR-2016-08-04/pdf/FR-2016-08-04.pdfhttps://www.govinfo.gov/content/pkg/FR-2016-08-04/xml/FR-2016-08-04.xmlfdlp5129751772DGPO2016-08-042016-08-04FR-2016-08-04machine generatedengFRFR-2016-08-0481150